As part of HMRC’s approach to dealing with the new offence of Criminal Facilitation of Tax Evasion, it has given details of how an organisation can self-report any such offence discovered.

On 30 September 2017, the Criminal Finances Act 2017 came into force including the new offence of Criminal Facilitation of Tax Evasion.

This new offence makes a company, partnership, or LLP, liable for one of its employees or associates deliberately and dishonestly helping another person to evade tax.

Unless the corporate body can show that they had reasonable procedures in place to prevent its representatives from criminal facilitation, or that it was unreasonable to expect to have these procedures, the company/partnership will face prosecution under the new legislation.

The law applies to both UK, and non-UK based evasion.

As part of HMRC’s approach to dealing with this new offence, it has given details of how a company can self-report any acts of criminal facilitation that it has discovered. The procedure involves an email being submitted to HMRC along with information such as:

  • The name of the person sending the email
  • The location where tax is being evaded (UK, overseas, or both)
  • Full details of the relevant company/partnership
  • Contact details should HMRC wish to pursue the matter
  • Details of the offence
  • Details of the prevention procedures in place.

Self-reporting may assist a corporate avoid prosecution or reduce penalties.


Corporate Criminal Offence: failure to prevent tax evasion

Penalties: Offshore Income, CGT & IHT


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